Return filing deadline for GSTR-3B set monthly; payments to be discharged via electronic cash or credit ledgers. The Commissioner specifies that the return in FORM GSTR-3B for each month from July 2018 to March 2019 shall be furnished electronically through the common portal on or before the twentieth day of the month succeeding such month. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Return filing deadline for GSTR-3B set monthly; payments to be discharged via electronic cash or credit ledgers.
The Commissioner specifies that the return in FORM GSTR-3B for each month from July 2018 to March 2019 shall be furnished electronically through the common portal on or before the twentieth day of the month succeeding such month. Registered persons furnishing FORM GSTR-3B must discharge tax, interest, penalty, fees or other amounts payable under the Act by debiting the electronic cash ledger or electronic credit ledger, as applicable, not later than that last date.
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